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August 11, 1999

CLA-2-42:RR:NC:341:E80787

CATEGORY: CLASSIFICATION

TARIFF NO.: 4202.92.9050; 3402.20.5000; 8518.30.2000

Mr. Juan Dominguez
Wal Mart Stores, Inc.
702 Southwest 8th Street
Bentonville, AR 72716

RE: The tariff classification of CD player carry case with headphones, CD carry case with ear phones, and CD player carry case with CD cleaner from China.

Dear Mr. Dominguez:

In your letter dated April 19th, 1999, you requested a tariff classification ruling.

The samples submitted with your request are identified as style numbers Q1168, CD15 S/B, and CD 048S/B.

Item Q1168 is a CD player carry case that will be sold with headphones. The chief constituent material of the exterior surface of the carry case is Polyvinyl Chloride (PVC) that is designed to simulate leather. The carry case features two zippered compartments and an adjustable, permanently attached shoulder strap of nylon webbing. Multiple plastic CD holders are attached to the interior of the front compartment.

Item CD15S/B is a CD carry case that will be sold with ear phones. The exterior surface of the carry case consists of a sheeting of plastic that is designed to simulate leather. The interior of the case contains a single compartment with a plastic CD holder that holds 15 CDs. The opening of the case is secured by a zippered closure that spans from the bottom of one side, across the top, to the bottom of the other side. An open pocket of nylon mesh is located on the front exterior and a permanently attached carry handle of nylon webbing is located at the top of the case. Item CD048S/B is a CD player carry case that is sold with a CD cleaning kit. The exterior surface of the carry case consists of a sheeting of plastic that is designed to simulate leather. The interior of the case features two separate compartments with zippered closures. Inside the front compartment are an open mesh pocket, elasticized strip holders and the CD cleaning kit, which consists of a cleaning pad, plastic disc holder, and CD cleaning solution. The cleaning solution imparts the essential character of the kit and consists of a clear, free flowing liquid that does not contains any aromatic materials and is chiefly comprised of Isopropyl Alcohol. The cleaning solution is packaged for retail sale in a plastic bottle that contains 1 oz. of the solution. The rear interior compartment contains multiple plastic CD holders. The front exterior features a zippered pocket of nylon mesh. A carry handle of nylon webbing is permanently attached to the spine of the case.

The applicable subheading for the CD player carry case portion of item Q1168 will be 4202.92.9050, Harmonized Tariff Schedule of the United States (HTS), which provides in part, for gun cases, holsters, and similar containers, with outer surface of sheeting of plastic or of textile materials, other, other, other, cases designed to protect and transport compact disks (CD's), CD ROM disks, CD players, cassette players and/or cassettes. The rate of duty will be 18.8% ad valorem.

The applicable subheading for the head phone portion of item Q1168 will be 8518.30.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for headphones, earphones, and combined microphone/speaker sets, other. The rate of duty will be 4.9% ad valorem.

The applicable subheading for the CD carry case portion of CD15S/B will be 4202.92.9050, Harmonized Tariff Schedule of the United States (HTS), which provides in part, for gun cases, holsters, and similar containers, with outer surface of sheeting of plastic or of textile materials, other, other, other, cases designed to protect and transport compact disks (CD's), CD ROM disks, CD players, cassette players and/or cassettes. The rate of duty will be 18.8% ad valorem.

The applicable subheading for the ear phone portion of CD15S/B will be 8518.30.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for headphones, earphones, and combined microphone/speaker sets, other. The rate of duty will be 4.9% ad valorem.

The applicable subheading for the CD player carry case portion of item CD048S/B will be 4202.92.9050, Harmonized Tariff Schedule of the United States (HTS), which provides in part, for gun cases, holsters, and similar containers, with outer surface of sheeting of plastic or of textile materials, other, other, other, cases designed to protect and transport compact disks (CD's), CD ROM disks, CD players, cassette players and/or cassettes. The rate of duty will be 18.8% ad valorem.

The applicable subheading for the CD cleaning kit portion of item CD048S/B will be 3402.20.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for organic surface-active agents (other than soap); surface active preparationsĀcleaning preparationsĀpreparations put up for retail sale, other. The rate of duty will be free.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

Your samples are being returned as requested.

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Kevin Gorman at 212-637-7091.

Sincerely,

Robert B. Swierupski
Director,

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